The original recipe here called for dulce de leche in place of caramel, and you are ever so surely welcome to use that instead. I had a jar of delicious quality caramel just languishing in the refrigerator that I decided to use, but feel free to go with either. Or be daring and do butterscotch!

For the Cupcakes:

3 cups all-purpose flour

1/4 cup cornstarch

1 1/2 teaspoons baking powder

1 1/2 teaspoons baking soda

1 teaspoon salt

3/4 cup (1 1/2 sticks) unsalted butter, softened

1 cup brown sugar

1/2 cup granulated sugar

1 teaspoon pure vanilla extract

3 large eggs

1 1/2 cup buttermilk

For the Frosting:

1/2 cup (1 stick) unsalted butter, softened

8 ounces cream cheese, softened

3/4 cup caramel, plus more for drizzling

1/4 teaspoon salt

2 to 3 cups powdered sugar

Place racks in the center and upper third
of the oven and preheat to 350 degrees F. Line two cupcake pans with
paper or foil liners. Set aside.

In a medium bowl, whisk together flour, cornstarch, baking powder, baking soda and salt. Set aside.

In the bowl of an electric stand mixer
fitted with a paddle attachment, add butter and sugars. Beat on medium
speed until fluffy and pale brown, about 3 minutes. Stop the mixer,
scrape down the sides of the bowl and add one egg. Beat on medium for
one minute. Add the remaining eggs, one at a time, beating for one
minute between each addition. Stop the bowl and scrape down the sides
as necessary. Beat in vanilla extract.

Add half of the flour mixture to the egg
and butter mixture. Beat on low speed and slowly drizzle in the
buttermilk. Beat until just incorporated. Stop the mixer, scrape down
the bowl and add the rest of the dry ingredients. Beat on low speed
until just incorporated. Remove the bowl from the stand mixer and
finish incorporating with a spatula. Try not to over mix the mixture.

Divide the batter between the prepared
cupcake pans, filling each liner about two thirds full. Bake for 18 to
20 minutes or until a cake tester inserted in the center of one of the
cakes comes out clean. Let rest in the cupcake pans before removing to a
wire rack to cool completely. Cupcakes should be completely cooled
before frosting.

To make the frosting:

Place cream cheese in the bowl of an
electric stand mixer. Beat on medium speed for about 30 seconds, until
very soft and pliable. Stop the mixer, scrape down the sides of the
bowl and add the butter and caramel. Beat on medium speed until
well incorporated. Stop the mixer and add the salt and powdered sugar.
Beat on medium speed for about 3 minutes, until fluffy and lighter in
color. Generously spoon frosting on top of cupcakes, or use a large
frosting tip to pipe on frosting.

Heat a few spoonfuls of caramel over a low flame until just pourable. Then drizzle it
over the cupcakes and top with a few sprinkles or with sea salt.